DGFT
DGFT has issued Policy Circular No. 05/2025-26 dated 11.11.2025 clarifying the redemption of Advance Authorisations (AAs) affected by the erstwhile Rule 96(10) of the CGST Rules for imports made between 13.10.2017 and 09.01.2019. The clarification addresses difficulties faced by exporters and refers to previous amendments extending IGST and Compensation Cess exemption under the AA scheme. In light of the Hon’ble Supreme Court judgment dated 28.04.2023, the circular specifies that Export Obligation Discharge Certificates (EODCs) should not be withheld in cases where IGST was paid in cash or where duty exemption benefits were not availed by the applicant.
[DGFT Policy Circular No. 05/2025-26 dated 11.11.2025]
